Do I need to file if I arrived in France mid-year?
Yes. If you became a French tax resident at any point in 2025 — even in December — you must file a 2026 declaration covering the period from your arrival date to 31 December 2025. You declare only the income earned during that partial period, not the full calendar year. Worldwide income rules still apply to the post-arrival portion. Foreign income earned before your arrival is not taxable in France unless it was French-source (e.g. French rental income or a French payroll). The deadline is the same as for any resident in your département.
How do I declare income earned abroad before moving to France?
Income earned before you became a French tax resident is generally out of scope — you do not include it on form 2042 or 2047. The exception is **French-source income** (rental of a French property, French employer, French pension) which is always taxable in France regardless of residency. If you are unsure of your residency start date, the default rule is the date you arrived physically in France with the intent to stay, or the date you signed your French lease or employment contract. Keep proof: lease, arrival flight, first utility bill, registration certificate.
What is the 8TK box and when should I use it?
Box 8TK on form 2042 reports the **crédit d'impôt égal à l'impôt français** — a credit equal to the French tax that would have been due on foreign income already taxed abroad. It is the mechanism that prevents double taxation under most modern treaties (UK, US, Spain, Italy, Germany, Geneva). Use 8TK whenever a treaty specifies the credit method and the foreign income was taxed at source. Without it, France calculates tax on your worldwide income without cancelling out the foreign tax already paid. For Swiss cantons taxed only in France (Vaud, Valais, etc.), 8TK is NOT used — those incomes use 1AF/1BF alone.
Do I need to declare my foreign bank accounts?
Yes, without exception. Under **Article 1649 A of the CGI**, any account opened, held, used or closed abroad by a French tax resident must be declared on form 3916 (or 3916-bis for digital assets). This covers neobanks registered outside France (Wise, Revolut if on UK/Lithuanian licence, N26 on German licence), brokerage accounts, crypto exchanges, and even PayPal balances. One line per account per year. The penalty for a missed account is **€1,500 per account per year**, rising to €10,000 if the account is in a non-cooperative jurisdiction. Tax offices now receive automatic data from 100+ countries via the CRS standard — missed accounts are caught systematically.
What are the penalties for filing late?
The progression is fixed by Article 1728 CGI. **+10%** automatic surcharge if you file late but spontaneously (before any formal notice). **+20%** if you file within 30 days after receiving a **mise en demeure** (formal registered notice). **+40%** if you still have not filed 30 days after the mise en demeure, plus late-interest of 0.20% per month. In cases of intentional concealment or fraud, the surcharge can rise to **+80%**. Paying the tax late but declaring on time triggers only the 0.20%/month interest, not the 10% surcharge. The télécorrection service reopens in August for online corrections with no penalty.
Can I file online for the first time?
Not directly in the general case. To log in to impots.gouv.fr you need three numbers from a prior avis d'imposition — and if you've never filed, you don't have one. Two options: either **file on paper this year** (download 2042 + 2047 + 3916, post them to your SIP before 19 May), or **request a numéro fiscal by email** from your SIP with a scan of ID + proof of residence, then log in once the number arrives. The paper route is more reliable and faster. Once processed, your first avis includes all the credentials needed to go online in 2027.
How does prélèvement à la source work for newly arrived expats?
Since January 2019 income tax is collected monthly via employer withholding. For a new expat, the employer applies a **taux neutre** — a default rate based on your monthly gross salary alone, ignoring your household, children or credits. It is usually too high. You cannot change it manually until your first déclaration de revenus is processed (typically summer year N+1). Once processed, a **taux personnalisé** is sent to your employer, and any overpayment during the taux neutre period is refunded in July or August. File on time to get the refund on time.
Where can I get help if I'm stuck on a form?
Three levels of help. (1) The official phone line **0 809 401 401** (Mon–Fri 08:30–19:00, free from France) can walk you through any box in French. (2) Your **Service des Impôts des Particuliers (SIP)** — find it under Votre espace particulier → Contact → Mes contacts — takes in-person 20-minute appointments during tax season and responds to written queries via the secure messaging system. (3) For field-by-field annotations in English while you are on impots.gouv.fr, **Guide: Démarches en France** (Chrome extension + Android app) explains every box in plain English without sending any of your data to a server.
